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B.
Declarant Particulars:
(a)
(b)
(c)
Address:
(d)
GST ID:
Declaration
I HEREBY DECLARE that(1)
I am entitled to use the self-billed invoice for Goods and Services Tax
purpose as I have fulfilled
(a)
the requirements set forth under the Goods and Services Tax Act 2014
(GSTA). The requirements are as follows:(i) I am a GST registered person;
(ii) I only issue GST self-billed invoice to my suppliers when(aa) My suppliers are registered persons and they have agreed to a
self-billed invoice and will not issue a tax invoice for the same
supply.
(bb) The value of supply is determined by me as a recipient and it is
not known by my suppliers at the time of making the supply.
(b)
(gg)
(hh)
(ii)
(jj)
the total amount payable excluding tax, the rate of tax and the
total chargeable to be shown as a separate amount;
the total amount payable inclusive of total tax chargeable; and
any amount payable shall be expressed in ringgit.
(2)
I have signed a formal self-billing agreement with my suppliers. The
agreement shall contain:(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(3)
I shall provide a copy of self-billed invoice to my suppliers and retain one
copy in my possession.
(4)
I am entitled to use the self-billed invoice only after I have submitted this
SELF-BILLED INVOICE DECLARATION to the Director General together with
the list of my suppliers who have agreed to a self-billed invoice as in Attachment
A.
(5)
(6)
(a)
(b)
(c)
(d)
(7)
I commit an offence under section 33(6) GSTA 2014 if I failed to comply
with any requirements and conditions set forth under this act.
(8)
All the information stated here in this SELF-BILLED INVOICE
DECLARATION together with the document attached is true, complete and
correct.
Signature of Declarant:
Name of Declarant:
Identification Card / Passport No:
Date:
Before me:
___________________
(Commissioner of Oath)
Date:
Acknowledgement of receipt
Signature
Name of Customs Officer
Designation
Date
(1)
(2)
(3)
NOTE
You can adopt self-billed invoice after this Declaration together with the list of the
suppliers who have agreed to a self-billed invoice, have been submitted to Customs
Office, GST Division (controlling station) and endorsed receipt by the Customs Officer.
The Declarant must submit softcopy of the list of the suppliers in Attachment A to the
Customs Officer in charge.
The copy of the Declaration submitted must be kept by the Declarant as internal
records.
Additional Declaration must be made and submitted if there is additional supplier.
ATTACHMENT A
ROYAL MALAYSIAN CUSTOMS DEPARTMENT
SELF-BILLED INVOICE DECLARATION FORM
LIST OF SUPPLIERS
RECIPIENT NAME
DATE
AGREEMENT EFFECTIVE
DATE
(dd-mmm-yyyy)
AGREEMENT EXPIRY
DATE
(dd-mmm-yyyy)